الاحتيال في القوائم المالية | Fraud in Financial Statement from Coursera

القوائم المالية (Financial Statements) هي القوائم التي تُمكّن المؤسسات المختلفة من عرض بياناتها المالية والتشغيلية بصورة منظمة ومختصرة، وهذا يرجع إلى أن الجهات كلها تحتاج إلى قراءة تلك القوائم، فنجد أن البنوك لا تستطيع أن توافق على منح قروض وتسهيلات ائتمانية للشركات والمؤسسات بدون دراسة موقفها المالي، كما أن المستثمرين لن يهتموا بشراء أسهم الشركات والاستثمار فيها بدون الاطلاع على أدائها المالي والتشغيلي وأيضا مصلحة الضرائب تحتاج تلك القوائم لتحديد نسبة الضريبة المستحقة، ومن ثم تلتزم المؤسسات التجارية وغيرها بإصدار (Financial Statements) والإفصاح عنها للجميع، لكن توجد بعض الشركات التي تحاول التلاعب في تلك القوائم فيما يعرف مالياً باسم الاحتيال في القوائم المالية (Fraud in Financial Statements) وهذا بغرض تضليل المستثمرين وغيرهم من خلال عرض موقف مالي وتشغيلي على خلاف المواقف الحقيقية، مما يسبب أثر مستقبلي سيء على الشركة نفسها وعلى المستثمرين وعلى الاقتصاد ككل.

هذه الدورة هي دورة تمهيدية؛ فهي تلقي الضوء على أساسيات الموضوع بشكل عام بهدف التعريف به وبمحاوره الأساسية التي يجب الإلمام بها.

إذا كنت من المهتمين بفهم الاحتيال في القوائم المالية، أو كان مجال عملك يتطلب توظيف ذلك في سياق عملك، فهذه الدورة ستكون مثالية لإغناء خبرتك وتطوير مهاراتك بشكل فعال ومؤثر.

حيث ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: فهم كيفية اكتشاف وجود الاحتيال في القوائم المالية، تبيان المقصود بمصطلح الاحتيال المالي وأهم مجالاته، التعرف على آليات الحد من عمليات وكيفية تعزيز ثقة الأطراف المعنية في البيانات المالية، استعراض الأسباب الأساسية التي تدفع إدارة الشركات إلى القيام بعمليات الاحتيال المالي.

What's inside

Syllabus

الاحتيال في القوائم المالية

ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع مثل: فهم كيفية اكتشاف وجود الاحتيال في القوائم المالية، تبيان المقصود بمصطلح الاحتيال المالي وأهم مجالاته، التعرف على آليات الحد من عمليات وكيفية تعزيز ثقة الأطراف المعنية في البيانات المالية، استعراض الأسباب الأساسية التي تدفع إدارة الشركات إلى القيام بعمليات الاحتيال المالي.

Good to know

Know what's good

, what to watch for

, and possible dealbreakers

مناسب للمهتمين بفهم الاحتيال في القوائم المالية

مفيد لمن يريد تعزيز ثقتهم بالبيانات المالية

يوضح كيفية الحد من عمليات الاحتيال المالي

يساعد في اكتشاف الاحتيال في القوائم المالية

يقدم مجموعة شاملة من الموضوعات المتعلقة بالاحتيال المالي

Career center

Learners who complete الاحتيال في القوائم المالية | Fraud in Financial Statement will develop knowledge and skills that may be useful to these careers:

Certified Fraud Examiner (CFE)

Individuals in this role investigate financial fraud and provide expert testimony in legal proceedings. A course on fraud in financial statements can help build the foundation necessary to understand the complexities of financial fraud and develop the skills needed to detect and investigate it. Those seeking to become Certified Fraud Examiners may find this course particularly valuable as it aligns with the CFE exam body of knowledge.

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Forensic Accountant

Forensic accountants investigate financial fraud and provide expert testimony in legal proceedings. This course can provide the foundational knowledge needed to understand the complexities of financial fraud and develop the skills needed to detect and investigate it. Those seeking to enter this field may find this course particularly valuable as it aligns with the skills and knowledge required for forensic accounting.

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Internal Auditor

Internal auditors evaluate an organization's internal controls and risk management practices. A course on fraud in financial statements can help internal auditors develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Auditor

Auditors examine and evaluate financial records to ensure accuracy and compliance with regulations. A course on fraud in financial statements can help auditors develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Financial Analyst

Financial analysts evaluate and interpret financial data to make investment recommendations. A course on fraud in financial statements can help financial analysts develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Compliance Officer

Compliance officers ensure that organizations comply with laws and regulations. A course on fraud in financial statements can help compliance officers develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Risk Manager

Risk managers identify, assess, and mitigate risks. A course on fraud in financial statements can help risk managers develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Financial Controller

Financial controllers oversee the financial operations of an organization. A course on fraud in financial statements can help financial controllers develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Chief Financial Officer (CFO)

Chief financial officers (CFOs) oversee the financial operations of an organization. A course on fraud in financial statements can help CFOs develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Chief Compliance Officer (CCO)

Chief compliance officers (CCOs) oversee the compliance operations of an organization. A course on fraud in financial statements can help CCOs develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Chief Risk Officer (CRO)

Chief risk officers (CROs) oversee the risk management operations of an organization. A course on fraud in financial statements can help CROs develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Chief Audit Executive (CAE)

Chief audit executives (CAEs) oversee the internal audit operations of an organization. A course on fraud in financial statements can help CAEs develop the skills needed to detect and prevent fraud. Those seeking to advance in this field may find this course particularly valuable as it can enhance their understanding of fraud risk assessment and mitigation strategies.

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Certified Public Accountant (CPA)

Certified public accountants (CPAs) provide accounting, auditing, and tax services to individuals and organizations. A course on fraud in financial statements can help CPAs develop the skills needed to detect and prevent fraud. Those seeking to become CPAs or advance their careers in accounting may find this course particularly valuable as it aligns with the skills and knowledge required for CPA licensure.

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Financial Crime Investigator

Financial crime investigators investigate financial crimes, such as money laundering and fraud. A course on fraud in financial statements can help financial crime investigators develop the skills needed to detect and investigate fraud. Those seeking to enter this field may find this course particularly valuable as it aligns with the skills and knowledge required for financial crime investigation.

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Fraud Prevention Specialist

Fraud prevention specialists develop and implement fraud prevention programs. A course on fraud in financial statements can help fraud prevention specialists develop the skills needed to detect and prevent fraud. Those seeking to enter this field may find this course particularly valuable as it aligns with the skills and knowledge required for fraud prevention.

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